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GIESEN v. UNITED STATES

No. 71-C-117.

369 F.Supp. 33 (1973)

Conrad W. GIESEN, Executor of the Estate of Emma Giesen, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Wisconsin.

September 11, 1973.

Attorney(s) appearing for the Case

William J. Mantyh, Honeck, Mantyh & Arndt, Milwaukee, Wis., for plaintiff.

John O. Olson, U. S. Atty. by Warren W. Wood, Asst. U. S. Atty., Madison, Wis., and Angelo I. Castelli, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

OPINION and ORDER

JAMES E. DOYLE, District Judge.

This is an action to recover the penalty imposed under 26 U.S.C. (I.R.C.1954) § 6651(a) for failure to file a timely estate tax return. Defendant has moved, and plaintiff has filed a cross-motion, for summary judgment. I find that there is no genuine issue as to the material facts set forth hereinafter under the heading "Facts."

FACTS

The plaintiff is the son of decedent, Emma E. Giesen...

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